123 Customs Forms and Online Shipping Labels

As required under 123.6, a fully completed electronically generated customs form is required for international mail. A mailer may obtain an electronically generated customs form by using Click-N-Ship service, the Customs Form Online application, or USPS-approved vendor software, as described in 123.3. Alternatively, a mailer may obtain an electronically generated customs form by presenting a fully completed PS Form 2976-R at a USPS retail service counter. The following forms are available for international mail:

Electronically Generated Customs Forms:

PS Form 2976, Customs Declaration CN 22 — Sender’s Declaration.
PS Form 2976-A, Customs Declaration and Dispatch Note — CP 72.
PS Form 2976-B, Priority Mail Express International Shipping Label and Customs Form.

Note: For international mail, PS Form 2976-B is used only for Priority Mail Express International items. However, as noted in DMM 703.2.3, PS Form 2976-B is also used with Priority Mail Express items sent to APO/FPO/DPO destinations.

Handwritten Customs Worksheets:

PS Form 2976-R, USPS Customs Declaration and Dispatch Note. This form is available only as a hard copy that customers use as a worksheet that they must present with their mail item at a USPS retail service counter. The retail associate enters the information into the retail system or Customs Form Online application (see 123.722), and then generates and prints the applicable customs form to affix to the mail item. Customers cannot use PS Form 2976-R as a stand-alone customs form.

Note: All USPS-supplied hard copies of PS Form 2976, PS Form 2976-A, and PS Form 2976-B that were preprinted with a barcode and designed for mailers to complete by hand are obsolete and prohibited from use.

PS Form 6182, Commercial Invoice, is used only for Global Express Guaranteed items and is required for certain commodities and destinations. To determine if a specific mailing requires PS Form 6182, refer to the “Documentation Requirement” section of the specific destination country in Publication 141.

Customs Declaration Envelopes:

PS Form 2976-E, Customs Declaration Envelope — CP 91, is a plastic envelope that is used to carry and protect customs declaration form sets and other documentation needed for customs clearance (see 123.73).
PS Form 2976-ES, Small Customs Declaration Envelope, is a small plastic envelope that is used to carry and protect customs declaration form sets and other documentation needed for customs clearance used with Priority Mail International Flat Rate Envelopes or Small Flat Rate Priced Boxes and other small parcels that require a customs form (see 123.73).

123.12 Authorized Editions

The following are the authorized customs forms:

Electronically generated customs forms PS Form 2976, PS Form 2976–A, and PS Form 2976-B produced through an approved USPS system capable of electronically transmitting the associated customs data. Current authorized editions are available in the Guidelines for Privately Printed Customs Declaration Forms at https://postalpro.usps.com/node/2713%postalpro.usps.com/node/2713.
Customs forms generated through the online service using Click-N-Ship service.
Customs forms generated through the process of using the Customs Form Online application.
The USPS-supplied hard copy edition PS Form 2976-R (dated April 2016), which a mailer uses to provide handwritten customs information when presenting a mailpiece at a USPS retail service counter. The retail associate uses this form to generate and print the appropriate customs form and to electronically transmit the associated customs data. A mailer may not use PS Form 2976-R as a stand-alone customs form. See 123.11b.

Note: All USPS-supplied hard copies of PS Form 2976, PS Form 2976–A and PS Form 2976-B containing a preprinted barcode and designed for mailers to complete by hand are obsolete and prohibited.

123.2 Availability

PS Form 2976-R, USPS Customs Declaration and Dispatch Note, is available without charge at Post Office facilities. Mailers may request a reasonable supply for mail preparation; however, mailers must induct their prepared mailpieces only at a USPS retail service counter. Customs declaration forms are available through an online customs form application at usps.com/international/customs-forms.htm.

123.3 Privately Printed Forms

123.31 Authorization

A mailer may not use privately printed customs forms without written authorization. If authorized, a mailer may privately print PS Forms 2976, 2976-A, and 2976-B as specified in the Customs Form Certification Checklist, which is available by clicking on the link to that checklist at the Web site noted in 123.31b. In addition, each form must contain a unique barcode that can be read by Postal Service equipment. A mailer may obtain customs form and barcode specifications through the following methods:

By calling the NCSC at 877-264-9693 (select option 3 for barcode certification).
By visiting postalpro.usps.com/node/2713.
By written request to the following address:

Delivery Confirmation
NATIONAL CUSTOMER SUPPORT CENTER
US POSTAL SERVICE
225 N Humphreys BLVD STE 501
MEMPHIS TN 38188-1001

Upon receipt of the request, the NCSC will send the mailer an application and specifications for preparing PS Forms 2976, 2976-A, and/or 2976-B.

123.32 Required Electronic Transmission of Customs Declaration Information

For an item bearing a privately printed customs form under 123.31, a mailer must electronically transmit customs declaration information by using USPS-produced Global Shipping Software (GSS), Shipping Services File 1.7 or higher, or other USPS-approved software. Failure to provide electronically transmitted customs declaration information before tendering the mailing may result in refusal at acceptance, delay in processing, and/or return of mail to the sender.

Specific options for electronically transmitting customs declaration information and additional information may be found in the Customs Form Certification Checklist, which is available by clicking on link to that checklist at the Web site noted in 123.31b.

123.4 Nonpostal Forms

123.6 Required Usage

123.61 Conditions

The following conditions apply to customs forms for international mail items:

Except as provided in 123.62, mailers use the hard copy PS Form 2976-R and present it at a USPS retail service counter, or use an electronic PS Form 2976, PS Form 2976-A, or PS Form 2976-B as described in Exhibit 123.61.
The surface area of the address side of the item to be mailed must be large enough to contain completely the applicable customs form, postage, and any applicable markings, endorsements, and extra service labels.
Regardless of any listing in Exhibit 123.61, items containing articles that require an export license (see 532) must always bear PS Form 2976-A or PS Form 2976-B — note that, for international mail, PS Form 2976-B is used only for Priority Mail Express International items, but as noted in DMM 703.2.3, PS Form 2976-B is also used with Priority Mail Express items sent to APO/FPO/DPO destinations. In certain circumstances, this might require the mailer to send the mailpiece via Priority Mail Express International service or Priority Mail International service.

Exhibit 123.61 (p. 1)

Customs Declaration Form Usage by Mail Category
Type of Item	Declared Value, Weight, or Physical Characteristic	Required PS Form	Comment (if applicable)
Global Express Guaranteed Items
All items.	All values	6182¹	PS Form 6182, Commercial Invoice, is required for certain commodities and destinations. For determination, see Publication 141, Global Express Guaranteed Service Guide.
Priority Mail Express International Items
All items.	All values	2976-B²	Endorsements vary by country and are specified in the Individual Country Listings.
Priority Mail International
All items.	All values	2976-A²	All items mailed in USPS-produced Priority Mail International packaging (including Flat Rate Envelopes and Small Flat Rate Priced Boxes) or any other container bearing a Priority Mail sticker or marked with the words “Priority Mail” are considered to be within the scope of this requirement (other than those marked “Priority Mail Express” or “Priority Mail Express International”).
First-Class Mail International Letters and Large Envelopes (Flats), as well as International Priority Airmail (IPA) Letters and Large Envelopes (Flats) and International Surface Air Lift (ISAL) Letters and Large Envelopes (Flats)
All First-Class Mail International letter-size and flat-size items, as defined in 241.2, containing only nondutiable documents.	Under 16 ounces³	None⁴	See 123.63 for additional information concerning “documents.” Items containing merchandise are prohibited in First-Class Mail International.⁵
All IPA and ISAL letter-size and flat-size items, as defined in 241.2, containing only nondutiable documents.	Under 16 ounces³	None⁴	See 123.63 for additional information concerning “documents.” Items containing merchandise are prohibited in IPA/ISAL letters and large envelopes (flats).⁵
	16 ounces to 17.6 ounces	2976²
All items containing any goods, regardless of weight.	Prohibited	Prohibited	See 123.63 for additional information concerning “documents” and merchandise. Items containing merchandise are prohibited in First-Class Mail International and in IPA/ISAL letters and large envelopes (flats).⁵
First-Class Package International Service Packages (Small Packets), as well as IPA Packages (Small Packets) and ISAL Packages (Small Packets)
All First-Class Package International Service packages (small packets), as defined in 251.2, regardless of contents, and, for commercial mailers, IPA packages (small packets) and ISAL packages (small packets), regardless of contents.	$400 or less	2976²	Merchandise is permitted unless prohibited by the destination country.
	Over $400	Prohibited	Items over $400 must be mailed using Global Express Guaranteed service, Priority Mail Express International service, or Priority Mail International service.
All package-size items, as defined in 251.2, that are entered by a known mailer as defined in 123.62 and items that qualify under 123.62.	$400 or less	None	Not applicable.
Free Matter for the Blind
All items.	Follow above requirements for relevant mail category, as appropriate.	Follow above requirements for relevant mail category, as appropriate.	See 270 for authorized mail classes and eligibility.
M-bags (Airmail, IPA Service, and ISAL Service)
All M-bags.	$400 or less	2976²	A fully completed PS Form 2976 must be affixed to PS Tag 158, M-bag Addressee Tag.
All M-bags.	Over $400	Prohibited

¹ PS Form 6182, Commercial Invoice, is a handwritten form that a customer uses for Global Express Guaranteed shipments. For more details, see 123.42.

² All customs forms must be electronically generated. All USPS-supplied hard copies of PS Form 2976, 2976-A, and 2976-B with a preprinted barcode and designed to be completed by hand are obsolete and prohibited from use.

³ The actual weight limit is 15.994 ounces, to accommodate Postal Service systems that round to three decimal places and thus round items that weigh 15.995-15.999 ounces up to 16 ounces.

⁴ Certain nonnegotiable documents controlled by export regulatory agencies may require customs documentation. See 510-540 and Publication 699 for additional information.

⁵ Items containing merchandise are mailable using Global Express Guaranteed service, Priority Mail Express International service, Priority Mail International service, or First-Class Package International Service; commercial mailers may also use IPA packages (small packets) and ISAL packages (small packets).

123.62 Known Mailers

123.621 Overview

A “known mailer” may be exempt from the customs form requirement that would otherwise apply to package-size mailpieces as defined in 251.2. A “known mailer” must meet one of the definitions in 123.622 and must meet the conditions in 123.623.

123.622 Definition

A “known mailer” must meet one of the following definitions:

A federal, state, or local government agency whose mail is regarded as Official Mail.
A business mailer who enters volume mailings through a business mail entry unit (BMEU) or other bulk mail acceptance location, completes a postage statement at the time of entry, pays postage through an advance deposit account, and uses a permit imprint for postage payment. For this purpose, the categories of mail that qualify are as follows:

First-Class Package International Service.
International Priority Airmail (IPA) service.
International Surface Air Lift (ISAL) service.

123.623 Conditions

The following conditions apply to “known mailers”:

The mailpieces must contain no merchandise or goods, except as provided in 123.623.
Merchandise or goods to which this subsection applies may be mailed only as First-Class Package International Service packages (small packets) — or for commercial mailers, as IPA packages (small packets) and ISAL packages (small packets). Any packaging used for package-sized items under this subsection must be transparent, such as shrinkwrap or poly wrap material, so that the contents are fully visible for inspection. Authorization to mail items under this subsection without a customs form applies only under one of the following conditions:

The mailpieces may contain goods of nominal value (less than $1.00) in conjunction with communications or informational materials for which no customs form is required in the destination country.
The mailpieces may contain hard copy printed matter or recorded media (e.g., CDs, DVDs, flash drives, video and cassette tapes), for which no customs form is required in the destination country.

Authorization to mail items under section 123.62 without a customs form is also subject to all of the following conditions:

The mailpieces must not require an export license as described in 510, 520, 530, or 540.
The mailpieces must not contain dangerous or prohibited items under 135 or 136, or be otherwise prohibited by the destination country.
The mailpieces cannot be destined to an E:1 country listed in 15 CFR 740, Supp. 2.
The mailpieces cannot contain any items listed in the Commerce Control List (15 CFR 774) or the U.S. Munitions List (22 CFR 121).

If the mailpieces are mailed with a postage statement, the mailer must certify on the postage statement that the mailpieces contain no dangerous materials that are prohibited by postal regulations.
The import regulations of the destination country must allow individual mailpieces without a customs form affixed.
For IPA and ISAL mailings, the mailer must pay with a permit imprint or with a combination postage method (meter postage affixed to the piece and additional postage by permit imprint). IPA and ISAL mailpieces that are paid for by postage solely with a meter do not qualify for the “known mailer” exemption.
Failure to comply with the conditions in this section, or with any other applicable regulations or policies of the Postal Service or other relevant governmental authorities, may result in the suspension or revocation of eligibility to mail items without a customs form affixed pursuant to this section. For example, a suspension or revocation may result when the mailer fails to ensure his or her compliance with 510, 520, 530, or 540, such as ensuring that no mailings are sent to persons blocked from transacting in such items by the federal agencies described in those IMM sections.

123.63 Separation of Documents and Merchandise

123.631 Explanation of Separation

Letter-post mail (First-Class Mail International, IPA and ISAL items, and First-Class Package International Service) must be separated based on contents into Documents and Merchandise categories. Merchandise consists of items other than documents that are considered potentially dutiable, as well as documents that may be subject to customs duties. The mailer must declare a value and place a customs form on each merchandise item. If any item (merchandise or document) weighs more than 16 ounces, the mailer must place a customs form on it, regardless of the content.

123.632 Documents

In Exhibit 123.61, the “Type of Item” column has several references to “documents.” For this purpose, “documents” refers only to any piece of written, drawn, or printed information, excluding objects of merchandise. Documents do not include digital and electronic storage media or devices such as CDs, DVDs, or flash drives. Examples of documents include the following:

Audit and business records.
Personal correspondence.
Circulars.
Pamphlets.
Advertisements.
Written instruments not intended to be resold.
Money orders, checks, and similar items that cannot be negotiated or converted into cash without forgery.

123.633 Customs Forms Required

The following are examples of items that are required to bear a customs declaration form and for which the mailer must declare a value:

CDs, DVDs, flash drives, video and cassette tapes, and other digital and electronic storage media — regardless of whether they are blank or contain electronic documents or other prerecorded media.
Artwork.
Collector or antique document items.
Books.
Periodicals.
Printed music.
Printed educational or test material.
Player piano rolls.
Commercial engineering drawings.
Commercial blueprints.
Film.
Negatives.
X-rays.
Separation negatives.
Commercial photographs.

123.64 Additional Security Controls

When the chief postal inspector determines that a unique, credible threat exists, the Postal Service may require that a mailer, at the time of mailing, provide an acceptable primary form of photo identification (see DMM 608.10.3). The signature on the identification must match the signature on the customs declaration form.

123.7 Completing Customs Forms

123.71 Preparation and Acceptance of Electronically Generated Customs Forms

123.711 Sender’s Preparation of Electronically Generated Customs Forms

Before mailing, the sender must fulfill any nonpostal export requirements described in chapter 5 and must ensure that the electronically generated customs form is complete. Certain types of goods may be subject to prohibitions or restrictions. It is the mailer’s responsibility to comply with import and export regulations and restrictions (e.g., quarantine, pharmaceutical, etc.) and to determine what documents (e.g., commercial invoice, certificate of origin, health certificate, license, authorization for goods subject to quarantine such as plant, animal, or food products, etc.), if any, are required in the destination country. Additional information is available in the individual country listings.

All information on the customs forms must appear in Roman letters and Arabic numerals. The mailer may supplement the information by adding a translation in a language accepted in the destination country, and the translation may include non-Roman characters (e.g., Cyrillic, Arabic, Mandarin). The following are the mandatory and conditional data elements:

Mandatory Data Elements: The following data elements are mandatory for all customs forms regardless of mail class:

Sender’s full name and address.
Recipient’s full name and address.
Category of items (e.g., document, gift, merchandise, etc.).
A detailed description of contents, including the quantity, net weight, and value for each item in the package.
Sender’s signature and date.

Conditional Data Elements: The following data elements may be required based on the contents of the package and other nonpostal rules and regulations:

Sender’s phone number.
Sender’s email address.
Recipient’s phone number.
Recipient’s email address.
License/Permit number.
AES ITN or exemption citation (NOEEI) (see 520–527).
Harmonized System (HS) code, Harmonized Tariff Schedule (HTS) code, or Schedule B number.
Country of origin of goods.

Note: A mailer may elect to use any USPS classification software or other tools to determine HS codes, or may choose to use other software or other means to determine correct HS codes. Regardless of the method used, the mailer remains solely responsible for the accuracy and completeness of all customs information related to the mail, including the accuracy of HS codes that correspond to the detailed descriptions of goods. The Postal Service is not liable for any of the following:

Any incorrect or insufficient HS, HTS, or Schedule B classification.
Any other incorrect or incomplete information for customs declarations in whatever form such information is made.
Any decision taken by any domestic or foreign customs authority.

See section 537 for more information.

123.712 Postal Service Employee’s Acceptance of Electronically Generated Customs Declaration Forms

The acceptance employee must do the following when accepting an electronically generated customs form from the sender:

Verify that the sender has entered on the customs form the information required in 123.711, and verify that the form is signed and dated. Failure to complete the customs form properly can delay delivery of the item or inconvenience the sender and addressee. Moreover, a false, misleading, or incomplete declaration can result in the seizure or return of the item and/or in criminal or civil penalties. The Postal Service assumes no responsibility for the accuracy of information that the sender enters on the customs form.
If the customs form is missing an appropriate AES ITN, AES Exemption, or AES Downtime Citation (as applicable), remind the sender that it is the sender’s responsibility to comply with U.S. Census Bureau requirements (including having all applicable information) and that the sender may be subject to civil and criminal penalties for noncompliance.
If the sender purchases additional insurance against loss, damage, or missing contents, record the insured amount in U.S. dollars in the space provided.
Round stamp any uncanceled stamps, and, if the sender pays postage by meter, round stamp the front of the piece near the meter postage.
Review the IMM individual country listing for destination-specific mailing restrictions, prohibitions, and observations that apply to all mail classes unless otherwise noted.
If the package contains mailable dangerous goods (see 135), ensure that the Dangerous Goods box is checked in the “Category of Goods”section of the customs form.
After acceptance, place each item in the appropriate working pouch.

123.72 Preparation and Acceptance of PS Form 2976-R

123.721 Sender’s Preparation of PS Form 2976-R

An image of PS Form 2976-R, USPS Customs Declaration and Dispatch Note, is available at about.usps.com/forms/ps2976r.pdf. Before mailing, the sender must fulfill any nonpostal export requirements described in chapter 5 and must complete PS Form 2976-R according to the instructions on the form.

123.722 Postal Service Employee’s Acceptance of PS Form 2976-R

The Postal Service acceptance employee must do the following when accepting PS Form 2976-R from the sender:

Verify that the sender has entered the information on the form and has signed and dated the declaration. If the sender’s address is on the mailpiece, it must match the sender’s address on PS Form 2976-R.
Instruct the sender to complete any incomplete portions of the forms. Remind the sender that failure to complete the form properly can delay delivery of the item or inconvenience the sender and addressee. Moreover, a false, misleading, or incomplete declaration can result in the seizure or return of the item and/or in criminal or civil penalties. The Postal Service assumes no responsibility for the accuracy of information that the sender enters on PS Form 2976-R.
To comply with U.S. Census Bureau requirements, it is the sender’s responsibility to ensure that an appropriate AES ITN, AES Exemption, or AES Downtime Citation is displayed on PS Form 2976-R. If this information is not entered, remind the customer that he or she may be subject to civil and criminal penalties for noncompliance.
Review the IMM individual country listing for destination-specific mailing restrictions, prohibitions, and observations that apply to all mail classes unless otherwise noted.
If the package contains mailable dangerous goods (see 135), ensure that the Dangerous Goods box is checked in the “Category of Goods” section of the customs form.
If the sender wishes to purchase additional merchandise insurance for the contents, the retail associate records the insured amount in U.S. dollars on PS Form 2976-R in the space provided.
Weigh the parcel, enter the weight in block (6), and enter the applicable amount of postage and fees in the appropriate block in the upper right corner of the form.
For offices with retail systems, enter the mailpiece information from PS Form 2976-R into the Customs and Border Protection Manifest (CBPMAN) application. For manual offices, enter the mailpiece information from PS Form 2976-R into the Customs Form Online application.

Note: When using the CBPMAN Bypass option, enter the data from PS Form 2976-R into CBPMAN using Retail Systems Software (RSS) by close of business that same day, which is considered to be 2 a.m. Eastern time (11 p.m. Pacific time).

Print the electronically generated combined customs declaration and shipping label from the retail system or online application.
Apply the electronically generated barcoded labels to Copies 1–4 of PS Form 2976-R in the designated section in the top left-hand corner of each copy.
Remove and store (per local requirements) the Post Office Copy (Copy 3) and tell the mailer that the Postal Service will retain this document for 6 years as a record of mailing. Remove the Sender’s Copy (Copy 4) and give it to the sender.
After the retail printer prints PS Form 2976, 2976-A, or 2976-B, insert completed Copy 1 and Copy 2 of PS Form 2976-R and all other required documents, such as a commercial invoice, into PS Form 2976-E (plastic envelope) and affix PS Form 2976-E to the address side of the package. Do not wrap it around the package. For parcels that are too small to accommodate PS Form 2976-E, use PS Form 2976-ES.
Affix the electronically generated PS Form 2976, 2976-A, or 2976-B on the face of the mailpiece (on top of PS Form 2976-E or PS Form 2976-ES) and present it to the customer to review. The customer must sign the electronically generated form.
Round stamp any uncanceled stamps.

Note: Consistent with 225.12, 235.12, 245.12, and 255.12, the customer must present any item bearing a handwritten PS Form 2976-R to an employee at a Post Office retail service counter.

123.73 PS Form 2976-E, Customs Declaration Envelope — CP 91, and PS Form 2976-ES, Small Customs Form Envelope

The Postal Service provides the following two transparent plastic envelopes:

PS Form 2976-E is a transparent plastic envelope designed to carry and protect customs form sets and any other documentation needed for customs clearance. When the mailer provides PS Form 2976-R and a mailpiece at a USPS retail service counter, the retail associate uses the form to generate and print the applicable customs form and to electronically transmit the associated customs data. Then, the retail associate inserts PS Form 2976-R into PS Form 2976-E, removes the backing sheet of PS Form 2976-E, and affixes PS Form 2976-E to the address side of the mailpiece. The current edition of PS Form 2976-E is July 2013; however, the mailer may use older editions.
PS Form 2976-ES is a smaller version of PS Form 2976-E. It is designed to fit on Priority Mail International Flat Rate Envelopes or Small Flat Rate Priced Boxes and other small parcels requiring a customs form. When the mailer provides PS Form 2976-R with the associated mailpiece at a USPS retail service counter, the retail associate uses the form to generate and print the applicable customs form and to electronically transmit the associated customs data. Then, the retail associate inserts PS Form 2976-R into PS Form 2976-ES so that the barcode applied to PS Form 2976-R is visible, removes the backing sheet of PS Form 2976-ES, and affixes PS Form 2976-ES to the address side of the package. The current edition of PS Form 2976–ES is April 2016.

International Mail Manual